The Customs Department will accompany and support businesses to comply with the Law on Special Consumption Tax in 2025.

Accordingly, the Customs agency affirmed that the Special Consumption Tax Law of 2025 (effective from January 1, 2026) marks a significant adjustment in tax policy for goods subject to special consumption tax. The new law not only significantly resolves difficulties for businesses but also strengthens the effectiveness of state management, especially in the customs sector.

Notably, there are many new regulations that facilitate business. One of the highlights is the abolition of the excise tax on air conditioners with a capacity of 24,000 BTU or less. Removing this tax helps reduce production, import, and distribution costs, thereby lowering prices and increasing the competitiveness of air conditioner businesses.

The law also expands the list of tax-exempt goods, including goods manufactured, processed, or outsourced for export; returned export goods; vehicles used in historical sites, hospitals, and schools; as well as helicopters and gliders used for rescue, relief, and training. This is considered a step forward in reducing unnecessary tax obligations and supporting production and the circulation of goods.

In addition, the Law adds a more flexible mechanism for deducting and refunding excise tax, including imported raw materials for the production of export goods, businesses that are dissolved or bankrupt and have outstanding tax amounts that have not been deducted, or tax refunds under international agreements. These changes are highly appreciated by the business community because they effectively address long-standing problems.

The Law allows the Government to submit to the National Assembly Standing Committee amendments and supplements to taxable or non-taxable subjects to suit the socio-economic context in each period, creating a flexible mechanism in the application process.

Alongside addressing difficulties, the 2025 Special Consumption Tax Law also strengthens management measures for goods at risk of fraud and tax evasion. Most notably, soft drinks with a sugar content exceeding 5g/100ml are officially subject to special consumption tax. This regulation aligns with international trends, contributing to guiding consumption and strictly managing product groups that affect public health.

For items like tobacco, alcohol, and beer, which are at high risk of smuggling and fraud, the Law stipulates that excise tax rates will increase according to a schedule, while also applying a combination of absolute and percentage-based tax rates. This measure aims to close legal loopholes and ensure more effective management of taxable prices.

For goods temporarily imported and re-exported, regulations have been tightened: exceeding the re-export deadline or changing the intended use will result in the payment of excise tax, ensuring consistency with customs law. The law also clarifies the subjects liable to excise tax to avoid difficulties arising during implementation; the time of tax calculation for imported goods is determined as the time of customs declaration registration...

Representatives from the Customs Department stated that the customs agency's orientation for implementing the Special Consumption Tax Law is transparency, collaboration, and support for businesses in complying with the law. Accordingly, the focus is on guiding businesses to understand the new regulations. The Customs Department will issue detailed guidelines, organize professional training, and answer questions regarding specific product groups with significant changes, such as beverages, air conditioners, tobacco, alcoholic drinks, and temporarily imported/re-exported goods, to help businesses proactively plan their production and business activities from the beginning of 2026.

Simultaneously, the special consumption tax management process will be standardized. Inspection, monitoring, tax valuation, and tax calculation timing procedures will be synchronized according to the new law, ensuring consistency from border gates to sub-departments. The information technology system will also be upgraded to tightly control high-risk product groups without increasing administrative procedures.

In the spirit of facilitating trade, in the coming period, the Customs agency will continue to pursue the goal of accompanying businesses in the implementation of new policies, including the Special Consumption Tax Law. Regarding the Special Consumption Tax Law, the Customs agency will focus on the declaration process, identification of taxable subjects, deduction, and refund of special consumption tax, ensuring a smooth transition to the new policy, reducing costs and time, and enhancing the competitiveness of businesses.

Presiding over the press conference, Chief of the Customs Department's Office Pham Thi Thu Huong emphasized that when new policies are introduced, the Customs Department will organize information sessions for the press, as this is an important channel for disseminating and publicizing new policies of state management agencies to the business community, helping businesses understand and comply with regulations, and supporting the Customs agency in the process of performing its duties.

Source: https://baophapluat.vn/co-quan-hai-quan-se-dong-hanh-ho-tro-doanh-nghiep-tuan-thu-luat-thue-tieu-thu-dac-biet-nam-2025.html